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TMI Blog2023 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice dated 15.12.2021. Clause 4 of Circular No.1/2023-TNGST, dated 04.01.2023 states that proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of TNGST Act in respect of the input tax credit availed on such invoices by the said registered person - As seen from the impugned Assessment Order, it is not clear as to whether Clause 4 of Circular No.1/2023-TNGST, dated 04.01.2023 was adhered to by the respondent before passing the impugned Assessment Order. Even though the Circular came i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. The said show cause notice was issued on 15.12.2021. The petitioner has produced medical certificates issued by his Doctor dated 26.11.2021, 19.02.2022 and 20.04.2022, disclosing that he is suffering from diabetes / Coronary Artery disease and acute chest pain and he was also advised to take cardiac medicines for the next three months as seen from the medical certificates. 5. Heard Mr.S.Ramanan, learned counsel for the petitioner, and Mr.M.Venkateswaran, learned Special Government Pleader for the respondent. 6. Admittedly, the show cause notice was issued only during the time when the petitioner was suffering from health ailments. The petitioner did not respond to the show cause notice dated 15.12.2021. He also categorically contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflecting in his FORM GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of TNGST Act in respect of the input tax credit availed on such invoices by the said registered person : i) that he is in possession of a tax invoice or debit note issued by the supplier or such other tax paying documents; ii) that he has received the goods or services or both; iii) that he has made payment for the amount towards the value of supply, along with tax payable thereon, to the supplier. Besides, the proper officer shall also check whether any reversal of input tax cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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